JANUARTI, Indira (2012) PENGARUH PENGALAMAN, KEAHLIAN, SITUASI AUDIT, ETIKA DAN GENDER TERHADAP KETEPATAN PEMBERIAN OPINI AUDITOR MELALUI SKEPTISISME PROFESIONAL AUDITOR (Studi Kasus Pada KAP Big Four di Jakarta). SNA XV Banjarmasin 2012 Fraud & Forensic: Peran Akuntan dalam Pemberantasan Korupsi.

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Abstract

This particular reseach is aimed to examine both direct and indirect effects from the
defined number variable, i.e experience, expertise, audit situation, ethics and gender toward
the accuracy or precision of audit opinion as a direct effect, and oppositely as well those
similar defined varibale examined toward auditor proffesionalism scepticism as an indirect
effect.
Data was collected then accordingly processed by Partial Least Square (PLS) from
the result of developed questionare which were disseminated to the big four accounting firmKAP

( Deloitte, Ernst and Young, KPMG-Klynveld Peat Marwick Goerdeler dan
PriceWaterhouseCoopers), with 88 out of 200 respondents upon those spreaded KAPs or 44
% respon rate.
After all, the final result for significant direct effect toward accuracy of audit opinion
is gender, while for indirect effect of accuracy audit opinion through sceptisim is audit
situation.

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